Matthew 6: 19 – 20
Completely different are “the treasures in heaven” (cf. 19:21), that is, those blessings that are reserved for us in heaven (1 Peter 1:4), that are heavenly in character, but of which we experience a foretaste even now. Beginning, as is proper, with the enumeration of some of these as Jesus himself describes them, one thinks of our standing with God as being fully pardoned (Matt. 6:14), answered prayer (7:7), the enrolment of our names in heaven (Luke 10:20), the Father’s love (John 16:27), a welcome not only to the “mansions” of heaven but to the Savior’s own heart (John 14:2, 3), a full share in Christ’s own peace (John 14:27), his own joy (John 15:11), and his own victory (John 16:33), and the Holy Spirit’s permanent indwelling (John 14:16, 26; 15:26). See also all the spiritual blessings mentioned in the beatitudes (Matt. 5:1–12). Paul is thinking of these same treasures, and describes them sometimes in the same, sometimes in his own terms: our “being justified by faith” (Rom. 5:1), “answered prayer” (2 Cor. 12:8, 9), “the love of God shed abroad in our hearts” (Rom. 5:5), “the crown of righteousness” with which the Savior will welcome us (2 Tim. 4:8), “the peace of God that passes all understanding (Phil. 4:7), “rejoicing in God through our Lord Jesus Christ” (Rom. 5:11), “the victory” (1 Cor. 15:57), and “his Spirit in the inner man” (Eph. 3:16; cf. Rom. 8:14, 16, 26, 27). The enumerations are merely illustrative, not exhaustive.
There is a degree of difference with which spiritual (as over against material) blessings are emphasized in the New Testament as compared with the Old. With the coming of Christ heaven as it were touches the earth.
That the heavenly treasures are moth-proof, rust-proof, and burglar-proof (verse 20), in other words, that they endure forever in all their sparkling luster, as the irremovable possession of the children of the heavenly Father, is the teaching of Scripture throughout, for it tells us about:
a faithfulness that will never be removed (Ps. 89:33; 138:8),
a life that will never end (John 3:16),
a spring of water that will never cease to bubble up within the one who drinks of it (John 4:14),
a gift that will never be lost (John 6:37, 39),
a hand out of which the Good Shepherd’s sheep will never be snatched (John 10:28),
a chain that will never be broken (Rom. 8:29, 30),
a love from which we shall never be separated (Rom. 8:39),
a calling that will never be revoked (Rom. 11:29),
a foundation that will never be destroyed (2 Tim. 2:19),
and an inheritance that will never fade out (1 Peter 1:4, 5).
Hendriksen, W., & Kistemaker, S. J. (1953–2001). Exposition of the Gospel According to Matthew (Vol. 9, pp. 344–345). Grand Rapids: Baker Book House.